随着我国社会主义市场经济的发展，企业投资主体呈现多元化的特点，社会各界对财务会计信息提出了更高的要求。特别是人类社会即将进入知识经济时代，在信息技术蓬勃发展和生产力发生巨大变革的同时，现行会计模式也遇到了前所未有的挑战，财务报告的变革成为历史发展的必然趋 With the development of socialist market economy in our country, the main body of investment of enterprises presents the characteristics of diversification. All walks of life put forward higher requirements on the financial and accounting information. In particular, the human society is about to enter the era of knowledge-based economy. Along with the vigorous development of information technology and huge changes in productivity, the current accounting model has also encountered unprecedented challenges. The reform of financial reports has become an inevitable trend in historical development